8
1101 Oberlin Rd., Ste. 104 • PO Box 12827 • Raleigh, NC 27605 • 919-733-4222 • nccpaboard.gov • No. 11-2015 North Carolina State Board of Certified Public Accountant Examiners North Carolina State Board of Certified Public Accountant Examiners It is time for North Carolina CPA firms to renew their firm registrations and provide peer review compliance information to the Board. Access to the firm renewal func- tion is available by clicking on the “Renew my Firm Registration” link in the “How Do I” section of the Board’s homepage, nccpaboard.gov. NOTE: Only firm registrations are being renewed at this time; individ- ual CPA certificates will be renewed next spring. The Board mailed firm ID numbers and step-by-step instructions to the administrative offices of firms ear- lier this month. Because the letter contains key information needed to complete the firm renewal and re- Firm Registration Renewal and Peer Review Compliance Reporting Due December 31 port peer review compliance, please keep the letter for reference while completing the online renewal. If a CPA firm fails to com- ply with any part of 21 NCAC 08J, Renewals and Registra- tions or 21 NCAC 08M, Peer Re- view Program, the Board may take disciplinary action, including civil penalties, against the CPA firm’s members as specified in 21 NCAC 08J .0111 and 21 NCAC 08M .0106. Submit questions about firm renewal or peer review compli- ance to Cammie Emery at cemery @nccpaboard.gov or to Buck Winslow at buckw@nccpaboard .gov. Comments on Proposed Rules On October 22, 2015, the Board conducted a public Rule-Making Hearing on proposed changes to the Board rules (Activity Review 09-2015). The text of the rules for adoption and readoption with substan- tive changes is published on the Board’s website, www.nccpaboard.gov. Written comments on the proposed changes to the rules must be received by 5:00 p.m. on November 30, 2015. Submit written comments regarding the proposed actions by mail, fax, or email to: Robert N. Brooks, Exec- utive Director, PO Box 12827, Raleigh, NC 27605, Fax: 919-733-4209, Email: [email protected]. Board Meeting The Board’s December 16, 2015, meeting will be held at the Board office and will begin at 10:00 a.m. CPE Reminder December 31, 2015, is the deadline for active North Caro- lina CPAs to complete the CPE requirement to be eligible for 2016-2017 license renewal. As part of the annual require- ment, active CPAs must com- plete a two-hour regulatory or behavioral ethics course offered by a sponsor listed on the Na- tional Registry of CPE Sponsors (learningmarket.org) that is maintained by NASBA. For specific information on the CPE requirement, please review 21 NCAC 08G, Continuing Pro- fessional Education, including the amendments that were effec- tive July 1, 2015. If you have questions about the CPE requirement, please con- tact Cammie Emery at cemery @nccpaboard.gov or (919) 733-1423. In This Issue Disciplinary Actions ........................ 2 Reclassifications ............................ 5 Certificates Issued ......................... 8

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Page 1: Firm Registration Renewal and Peer Review Compliance ... · audits, the peer reviewer con-ducted an engagement peer re-view rather than the full system review. 8. After the failure

North Carolina State Board of Certified Public Accountant Examiners1

1101 Oberlin Rd., Ste. 104 • PO Box 12827 • Raleigh, NC 27605 • 919-733-4222 • nccpaboard.gov • No. 02-20151101 Oberlin Rd., Ste. 104 • PO Box 12827 • Raleigh, NC 27605 • 919-733-4222 • nccpaboard.gov • No. 11-2015

North Carolina State Board of CertifiedPublic Accountant Examiners

North Carolina State Board of Certified Public Accountant Examiners

It is time for North Carolina CPA firms to renew their firm registrations and provide peer review compliance information to the Board.

Access to the firm renewal func-tion is available by clicking on the “Renew my Firm Registration” link in the “How Do I” section of the Board’s homepage, nccpaboard.gov.

NOTE: Only firm registrations are being renewed at this time; individ-ual CPA certificates will be renewed next spring.

The Board mailed firm ID numbers and step-by-step instructions to the administrative offices of firms ear-lier this month. Because the letter contains key information needed to complete the firm renewal and re-

Firm Registration Renewal and Peer Review Compliance Reporting Due December 31

port peer review compliance, please keep the letter for reference while completing the online renewal.

If a CPA firm fails to com-ply with any part of 21 NCAC 08J, Renewals and Registra-tions or 21 NCAC 08M, Peer Re-view Program, the Board may take disciplinary action, including civil penalties, against the CPA firm’s members as specified in 21 NCAC 08J .0111 and 21 NCAC 08M .0106.

Submit questions about firm renewal or peer review compli-ance to Cammie Emery at cemery @nccpaboard.gov or to Buck Winslow at buckw@nccpaboard .gov.

Comments on Proposed RulesOn October 22, 2015, the Board conducted a public Rule-Making Hearing on proposed changes to the Board rules (Activity Review 09-2015). The text of the rules for adoption and readoption with substan-tive changes is published on the Board’s website, www.nccpaboard.gov.

Written comments on the proposed changes to the rules must be received by 5:00 p.m. on November 30, 2015. Submit written comments regarding the proposed actions by mail, fax, or email to: Robert N. Brooks, Exec-utive Director, PO Box 12827, Raleigh, NC 27605, Fax: 919-733-4209, Email: [email protected].

Board MeetingThe Board’s December 16, 2015, meeting will be held at the Board office and will begin at 10:00 a.m.

CPE ReminderDecember 31, 2015, is the deadline for active North Caro-lina CPAs to complete the CPE requirement to be eligible for 2016-2017 license renewal.

As part of the annual require-ment, active CPAs must com-plete a two-hour regulatory or behavioral ethics course offered by a sponsor listed on the Na-tional Registry of CPE Sponsors (learningmarket.org) that is maintained by NASBA.

For specific information on the CPE requirement, please review 21 NCAC 08G, Continuing Pro-fessional Education, including the amendments that were effec-tive July 1, 2015.

If you have questions about the CPE requirement, please con-tact Cammie Emery at cemery @nccpaboard.gov or (919) 733-1423.

In This IssueDisciplinary Actions ........................ 2

Reclassifications ............................ 5

Certificates Issued ......................... 8

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North Carolina State Board of Certified Public Accountant Examiners2

Disciplinary ActionsPursuant to NCGS 93-12(9), civil penalties are remitted to the North Carolina Civil Penalty and Forfeiture Fund (“Fund”) in accordance with NCGS 115C-457.2. NCGS 115C-457.1(b) states, “The Fund shall be administered by the Office of State Budget and Management. The Fund and all interest accruing to the Fund shall be faithfully used exclusively for maintaining free public schools.”

John M. Luddy, #16255John McLeod LuddyBelmont, NC 09/21/2015

THIS CAUSE, coming before the North Carolina State Board of CPA Examiners (“Board”) at its offic-es at 1101 Oberlin Road, Raleigh, Wake County, North Carolina, with a quorum present. Pursuant to N. C. Gen. Stat. §150B-41, the Board and the Respondent stipulate to the following:

1. John M. Luddy, (hereinafter “Re-spondent”) was the holder of North Carolina certificate num-ber 16255 as a Certified Public Accountant. At the Respondent’s request, he was placed on inac-tive status as of June 30, 2015.

2. John McLeod Luddy, CPA (here-inafter “Respondent Firm”), was a certified public accounting firm in North Carolina prior to June 30, 2015.

3. At all relevant times, the Respon-dent was the supervising CPA of the Respondent Firm and, as such, was the CPA responsible for ensuring that the Board’s peer review requirements were satisfied.

4. The Respondent Firm had re-ceived a peer review for the year ended September 30, 2011. However, it was later discovered that the Respondent Firm had conducted an audit of an em-ployee benefit plan. That audit had not been identified by the Respondents to the peer review-er.

5. Per the peer review rules, if a firm performs an audit of an em-ployee benefit plan during the relevant time period, at least one such plan must be subjected to peer review.

6. At the beginning of the peer re-view process, firms must com-plete a questionnaire. The ques-tionnaire specifically requires the firm to review a list of audit en-gagements, including employee benefit plan audits, and identify whether the firm has performed any of those engagements.

7. The Respondent Firm failed to identify an employee benefit plan audit that it had performed during the relevant peer review period. Due to the failure to identify any audits, the peer reviewer con-ducted an engagement peer re-view rather than the full system review.

8. After the failure to identify its employee benefit plan audit en-gagement was identified, the Re-spondent Firm’s peer review was recalled, and the Peer Review Committee requested that the Respondent Firm provide appro-priate explanation to the matter.

9. The Respondent subsequent-ly stated that he had decided to close his practice and that he had turned over his clients to an-other accountant.

10. Due in part to the closure of his practice, the Respondent has opted not to participate in the process that recalled his peer review. On June 24, 2014, the NCACPA Peer Review Commit-tee terminated the firm from the NCACPA Peer Review Program.

11. As the process for recalling the peer review was never complet-ed, the Respondent Firm never underwent a system peer review as required by Board rules.

12. The Respondents wish to resolve this matter by consent and agree that the Board staff and counsel may discuss this Consent Order

with the Board ex parte, wheth-er or not the Board accepts this Consent Order as written. The Respondents understand and agree that this Consent Order is subject to review and approval by the Board and is not effective until approved by the Board at a duly constituted Board Meeting.

BASED UPON THE FOREGOING, the Board makes the following Con-clusions of Law:

1. The Respondents are subject to the provisions of Chapter 93 of the North Carolina General Stat-utes and Title 21, Chapter 08 of the North Carolina Administra-tive Code, including the Rules of Professional Ethics and Conduct promulgated and adopted there-in by the Board.

2. The Respondent should have known that the Respondent Firm conducted an employee bene-fit plan audit during the relevant peer review period and further, should have known that the au-dit was required to be disclosed to the peer reviewer. The failure to disclose the employee ben-efit plan audit to the peer re-viewer constitutes a violation of 21 NCAC 08N .0202(a).

3. The Respondent Firm’s fail-ure to undergo a system peer review constitutes a violation of the Statements on Auditing Stan-dards, in violation of 21 NCAC 08N .0401.

4. Per N.C. Gen. Stat. §93-12(9) and also by virtue of the Respon-dents’ consent to this order, the Respondents are subject to the discipline set forth below.

BASED ON THE FOREGOING and in lieu of further proceedings, the Board and the Respondents agree to the following Order:

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North Carolina State Board of Certified Public Accountant Examiners3

1. The Certified Public Accountant certificate issued to the Respon-dent, John M. Luddy, is hereby permanently revoked.

2. The Respondent Firm’s regis-tration for John McLeod Luddy, CPA, shall remain cancelled.

3. The Respondent shall not of-fer or render services as a CPA or otherwise trade upon or use the CPA title in this State either through CPA mobility provisions or substantial equivalency prac-tice privileges or in any other manner, nor shall the Respon-dent claim or attempt to use any practice privileges in any other state based upon his revoked North Carolina certificate.

Crystal K. Hamrick, #23120Forest City, NC 08/24/2015

THIS CAUSE, coming before the North Carolina State Board of CPA Examiners (“Board”) at its offices at 1101 Oberlin Road, Raleigh, Wake County, North Carolina, with a quo-rum present. Pursuant to N. C. Gen. Stat. §150B-41, the Board and Re-spondent stipulate to the following:

1. Crystal K. Hamrick (hereinafter “Respondent”) is the holder of North Carolina certificate num-ber 23120 as a Certified Public Accountant.

2. The Board received a complaint from one of the Respondent’s cli-ents regarding the Respondent’s failure to provide client records upon request.

3. For a period of time, the Respon-dent indicated to the client and the client’s agents that she would not provide records to the client because the client had an out-standing balance.

4. The Respondent subsequently agreed to provide the client’s re-cords.

5. Per Board Rule 21 NCAC 08N .0305(d) a CPA may not withhold client records in order to force payment of outstanding invoices.

6. The Respondent wishes to re-solve this matter by consent and agrees that the Board staff and counsel may discuss this Consent Order with the Board ex parte, whether or not the Board accepts this Consent Or-der as written. Respondent un-derstands and agrees that this Consent Order is subject to re-view and approval by the Board and is not effective until ap-proved by the Board at a duly constituted Board Meeting.

BASED UPON THE FOREGOING, the Board makes the following Con-clusions of Law:1. The Respondent is subject to

the provisions of Chapter 93 of the North Carolina General Stat-utes and Title 21, Chapter 08 of the North Carolina Administra-tive Code, including the Rules of Professional Ethics and Conduct promulgated and adopted there-in by the Board.

2. The Respondent’s actions as set out above constitute a violation of 21 NCAC 08N .0305.

3. Per N.C. Gen. Stat. §93-12(9) and also by virtue of the Respon-dent’s consent to this order, the Respondent is subject to the dis-cipline set forth below.

BASED ON THE FOREGOING and in lieu of further proceedings, the Board and the Respondent agree to the following Order:

1. The Respondent is censured.2. The Respondent shall remit with

this signed Order a one thousand dollar ($1,000) civil penalty.

Deborah Lynn Luker RichardsonFort Worth, TX 08/24/2015

THIS CAUSE, coming before the North Carolina State Board of CPA Examiners (“Board”) at its offices at 1101 Oberlin Road, Raleigh, Wake County, North Carolina, with a quo-rum present. Pursuant to N. C. Gen. Stat. §150B-41, the Board and Re-spondent stipulate to the following:

1. Deborah Lynn Luker Richardson (hereinafter “Respondent”) is the holder of a valid and unrevoked certificate as a certified public accountant issued by the State of Texas. The Respondent has a principal place of business out-side of the State of North Caro-lina, but has, as set forth below, exercised a practice privilege to perform services for at least one client in this State. As such, the Respondent is subject to the laws, rules, jurisdiction, and dis-ciplinary authority of this Board, per N.C. Gen. Stat. §93-10(b).

2. In February of 2015, the Respon-dent signed, as a CPA, an audit report issued to a North Carolina entity.

3. The Respondent did not provide the Board with the Notification of Intent to Practice as required by N.C. Gen. Stat. §93-10(c) of the Accountancy Act. Further, the Respondent did not perform the audit through a registered CPA firm that had been subject to peer review.

4. The audit was prepared by the Respondent as a personal favor to a friend. However, the report prepared by the Respondent was not in conformance with current Generally Accepted Auditing Standards.

5. The Respondent has indicated that the services performed were merely as a favor to a friend, and

Richardsoncontinued on page 4

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North Carolina State Board of Certified Public Accountant Examiners4

that she did not intend, and does not intend in the future, to en-gage in any further services for North Carolina clients.

6. The Respondent wishes to re-solve this matter by consent and agrees that the Board staff and counsel may discuss this Consent Order with the Board ex parte, whether or not the Board accepts this Consent Or-der as written. The Respondent understands and agrees that this Consent Order is subject to review and approval by the Board and is not effective until approved by the Board at a duly constituted Board Meeting.

BASED UPON THE FOREGOING, the Board makes the following Con-clusions of Law:

1. By exercising the practice privi-lege afforded by N.C. Gen. Stat. §93-10(a), the Respondent has consented to comply with the laws and rules of this State and be subject to the jurisdiction and disciplinary authority of this Board.

2. As such, the Respondent is sub-ject to the provisions of Chapter 93 of the North Carolina Gener-al Statutes and Title 21, Chapter 08 of the North Carolina Adminis-trative Code, including the Rules of Professional Ethics and Con-duct promulgated and adopted therein by the Board.

3. The Respondent’s failure to pro-vide the audit through a regis-tered CPA firm that had been subject to peer review consti-tutes violations of 21 NCAC 08N .0302(a) and .0401.

4. The Respondent’s failure to per-form an audit in conformance with Generally Accepted Auditing Standards constitutes a violation of 21 NCAC 08N .0403.

5. Per N.C. Gen. Stat. §93-12(9) and also by virtue of the Respon-dent’s consent to this order, the

Respondent is subject to the dis-cipline set forth below.

BASED ON THE FOREGOING and in lieu of further proceedings, the Board and Respondent agree to the following Order:1. The Respondent’s practice privi-

lege in the State of North Caroli-na is permanently revoked.

W. Ronald O’Brien, CPAFayetteville, NC 08/24/2015

THIS CAUSE, coming before the North Carolina State Board of CPA Examiners (“Board”) at its offices at 1101 Oberlin Road, Raleigh, Wake County, North Carolina, with a quorum pres-ent. Pursuant to N. C. Gen. Stat. §150B-41, the Board and the Re-spondent stipulate to the follow-ing:

1. W. Ronald O’Brien, CPA (here-inafter “Respondent Firm”), is a registered certified public ac-counting corporation in North Carolina.

2. Respondent Firm received a “fail” on its most recent engagement peer review, with an acceptance letter date of June 23, 2014.

3. Per 21 NCAC 08M .0106, for all failed and second passed with deficiencies reports, the Re-spondent Firm was required to submit to the Board a package to include the Peer Review Report, Letter of Response, and Final Letter of Acceptance.

4. Respondent Firm failed to pro-vide any of the required docu-ments within the time period re-quired by 21 NCAC 08M .0106.

5. Per 21 NCAC 08N .0212, and .0404, Respondent Firm was re-quired to perform attest and as-surance services in accordance with standards of generally ac-cepted accounting principles.

6. The peer review report noted a failure to use the proper report language as required by profes-sional standards, including the failure to identify a known mate-rial departure from generally ac-cepted accounting principles.

7. Respondent Firm wishes to re-solve this matter by consent and agrees that the Board staff and counsel may discuss this Consent Order with the Board ex parte, whether or not the Board accepts this Consent Or-der as written. Respondent Firm understands and agrees that this Consent Order is subject to review and approval by the Board and is not effective until approved by the Board at a duly constituted Board Meeting.

BASED UPON THE FOREGOING, the Board makes the following Con-clusions of Law:

1. Respondent Firm is subject to the provisions of Chapter 93 of the North Carolina General Stat-utes and Title 21, Chapter 08 of the North Carolina Administra-tive Code, including the Rules of Professional Ethics and Conduct promulgated and adopted there-in by the Board.

2. Respondent Firm’s failure to submit to the Board copies of its Peer Review Report and Letter of Response constitutes a violation of 21 NCAC 08M .0106(a)(4), re-sulting in disciplinary action per 21 NCAC 08N .0213.

3. Respondent Firm’s failure to per-form attest and assurance ser-vices in accordance to standards constitutes a violation of the Statements on Standards for Ac-counting and Review Services in violation of 21 NCAC 08N .0404 and .0212.

4. Per N.C. Gen. Stat. §93-12(9) and also by virtue of Respondent firm’s consent to this order, Re-spondent Firm is subject to the discipline set forth below.

BASED ON THE FOREGOING and in lieu of further proceedings, the Board and Respondent Firm agree to the following Order:

1. Respondent Firm is censured.2. Respondent Firm shall pay a one

thousand dollar ($1,000.00) civil

Richardsoncontinued from page 3

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North Carolina State Board of Certified Public Accountant Examiners5

Office ClosedIn accordance with the holiday schedule adopted by the State of North Carolina, the Board office will be closed December 23-25, 2015, for Christmas. The office will also be closed January 1, 2016, for New Year’s Day.

penalty to be remitted with this signed Consent Order.

3. Respondent Firm shall provide a written statement to the Board that it will no longer be partici-pating in, performing, or review-ing any engagements subject to peer review.

4. Prior to Respondent Firm partic-ipating in, performing, or review-ing any engagements subject to peer review, Respondent Firm shall be required to complete the following:

Respondent Firm shall provide notification to the Board of Re-spondent Firm’s intention to en-ter into engagements subject to peer review;

a. Each staff member participating in engagements subject to peer review must take four (4) hours each of group-study CPE annu-ally specifically covering SSARS until Respondent Firm receives a pass on a system review or a pass or pass with deficiencies on an engagement review.

Yusador S. Gaye, #18903Monrovia, Liberia 07/20/2015

THIS MATTER having come before the Board with a quorum present, and having been consented to by the Re-spondent, the Board finds and orders as follows:

ReclassificationsReinstatement

On October 22, 2015, the Board approved the reinstatement applica-tions of the following individuals:

Sharon LaPrade Bailey, #18711 Kannapolis, NCVincent Sean Cusack, #18393 Henrico, VAJudie Young Davidson, #14227 Gainesville, FLJonathan Rhett Esser, #10709 Selma, NCVicie Lynette Moran, #34637 Harrisburg, NCCynthia Ann Waters, #14874 Cary, NC Eric William Gilbert Zetterholm, #25458 Asheville, NC

Reissuance

On October 22, 2015, the Board approved the reinstatement application of the following individual:

Jason Michael Gulak, #36623 Charlotte, NC

1. Yusador S. Gaye (hereinafter “Ms. Gaye”) is the holder of a certif-icate as a Certified Public Accoun-tant in North Carolina.

2. Ms. Gaye failed to timely renew or cancel the annual firm regis-tration for Yusador S. Gaye, CPA, in accordance with provisions as required by N. C. Gen. Stat. §93-12(7b) and 21 NCAC 08J .0108(b) and (g), and 08N .0213.

3. Pursuant to 21 NCAC 08J .0111(3), because Ms. Gaye’s infraction was for a period of more than 120 days, the appropriate penalty is $500.00.

4. Ms. Gaye has paid her civil penal-ty and consents to the entry of this Order and has waived any right to a hearing.

5. The Board members present, rep-resenting a quorum of the Board, have unanimously decided to ac-cept Ms. Gaye’s payment as full resolution of the aforementioned rules violation.

W. Douglas Karriker, #27626Harrisburg, NC 09/21/2015

THIS MATTER having come before the Board with a quorum present, and having been consented to by the Re-spondent, the Board finds and orders as follows:

1. W. Douglas Karriker (hereinafter “Mr. Karriker”) is the holder of a certificate as a Certified Public Ac-countant in North Carolina.

2. Mr. Karriker failed to timely re-new or cancel the annual firm registration for W. Douglas Karriker, CPA, in accordance with provisions as required by N. C. Gen. Stat. §93-12(7b) and 21 NCAC 08J .0108(b) and (g), and 08N .0213.

3. Pursuant to 21 NCAC 08J .0111(3), because Mr. Karriker’s infraction was for a period of more than 120 days, the appropriate penalty is $500.00.

4. Mr. Karriker has paid his civil pen-alty and consents to the entry of this Order and has waived any right to a hearing.

5. The Board members present, rep-resenting a quorum of the Board, have unanimously decided to ac-cept Mr. Karriker’s payment as full resolution of the aforementioned rules violation.

Andrew Bennett Keasler, #34404Raleigh, NC 09/21/2015

THIS MATTER having come before the Board with a quorum present, and having been consented to by the Re-

Disciplinary Actionscontinued on page 6

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North Carolina State Board of Certified Public Accountant Examiners6

spondent, the Board finds and orders as follows:

1. Andrew Bennett Keasler (Hereinaf-ter “Mr. Keasler”) is the holder of a certificate as a Certified Public Ac-countant in North Carolina.

2. Mr. Keasler failed to timely file the annual firm registration for Keasler CPA, PLLC, in accordance with provisions as required by N. C. Gen. Stat. §93-12(7b) and 21 NCAC 08J .0108(b) and (g), and 08N .0213.

3. Mr. Keasler subsequently re-newed his firm registration, which was received by the Board on February 23, 2015, less than sixty (60) days from the annual firm reg-istration date.

4. Pursuant to 21 NCAC 08J .0111(1) because Mr. Keasler’s infraction was for a period of less than sixty (60) days, the appropriate penalty is one hundred dollars ($100).

5. Mr. Keasler has paid his civil penal-ty and consents to the entry of this Order and has waived any right to a hearing.

6. The Board members present, rep-resenting a quorum of the Board, have unanimously decided to ac-cept Mr. Keasler’s payment as full resolution of the aforementioned rules violation.

Hilda Joy Bullard, #14843 Chadbourn, NC 10/22/2015

THIS MATTER having come before the Board with a quorum present, and having been consented to by the Re-spondent, the Board finds and orders as follows:

1. Hilda Joy Bullard (Hereinafter “Ms. Bullard”) is the holder of a certificate as a Certified Public Ac-countant in North Carolina.

2. Ms. Bullard failed to timely file the annual firm registration for H. Joy Bullard, CPA, in accordance with provisions as required by N. C. Gen. Stat. §93-12(7b) and 21 NCAC 08J .0108(b) and (g), and 08N .0213.

3. Ms. Bullard subsequently re-newed her firm registration, which was received by the Board on February 26, 2015, less than sixty (60) days from the annual firm reg-istration date.

4. Pursuant to 21 NCAC 08J .0111(1), because Ms. Bullard’s infraction was for a period of less than sixty (60) days, the appropriate penalty is one hundred dollars ($100).

5. Ms. Bullard has paid her civil pen-alty and consents to the entry of this Order and has waived any right to a hearing.

6. The Board members present, rep-resenting a quorum of the Board, have unanimously decided to ac-cept Ms. Bullard’s payment as full resolution of the aforementioned rules violation.

Bobby Dale Walker, #23865Shelby, NC 10/22/2015

THIS MATTER having come before the Board with a quorum present, and having been consented to by the Respondent, the Board finds and orders as follows:

1. Bobby Dale Walker (Hereinafter “Mr. Walker”) is the holder of a certificate as a Certified Public Ac-countant in North Carolina.

2. Mr. Walker failed to timely file the annual firm registration for Bobby D. Walker, CPA, in accor-dance with provisions as required by N. C. Gen. Stat. §93-12(7b) and 21 NCAC 08J .0108(b) and (g), and 08N .0213.

3. Mr. Walker subsequently re-newed his firm registration, which was received by the Board on February 27, 2015, less than sixty (60) days from the annual firm reg-istration date.

4. Pursuant to 21 NCAC 08J .0111(1), because Mr. Walker’s infraction was for a period of less than sixty (60) days, the appropriate penalty is one hundred dollars ($100).

5. Mr. Walker has paid his civil penal-ty and consents to the entry of this Order and has waived any right to a hearing.

6. The Board members present, rep-resenting a quorum of the Board, have unanimously decided to ac-cept Mr. Walker’s payment as full resolution of the aforementioned rules violation.

Gerald G. Spaugh, #10847Walnut Cove, NC 10/22/2015

THIS MATTER having come before the Board with a quorum present, and having been consented to by the Re-spondent, the Board finds and orders as follows:1. Gerald G. Spaugh (Hereinafter

“Mr. Spaugh”) is the holder of a certificate as a Certified Public Ac-countant in North Carolina.

2. Mr. Spaugh failed to timely file the annual firm registration for Gerald G. Spaugh, Certified Public Ac-countant, in accordance with pro-visions as required by N. C. Gen. Stat. §93-12(7b) and 21 NCAC 08J .0108(b) and (g), and 08N .0213.

3. Mr. Spaugh subsequently re-newed his firm registration, which was received by the Board on February 18, 2015, less than sixty (60) days from the annual firm reg-istration date.

4. Pursuant to 21 NCAC 08J .0111(1) because Mr. Spaugh’s infraction was for a period of less than sixty (60) days, the appropriate penalty is one hundred dollars ($100).

5. Mr. Spaugh has paid his civil penal-ty and consents to the entry of this Order and has waived any right to a hearing.

6. The Board members present, rep-resenting a quorum of the Board, have unanimously decided to ac-cept Mr. Spaugh’s payment as full resolution of the aforementioned rules violation.

Keaslercontinued from page 5

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North Carolina State Board of Certified Public Accountant Examiners7

Certificates IssuedOn October 22, 2015, the Board approved the following applicants for certification as North Carolina CPAs:

Deborah Christie AboudaraTrina Price AlexanderJames Lester Anderson, Jr. David Robinson ArnoldCatherine Miller AyersWilliam Hite BaldwinChristine Lynn BernscheinJeffrey Scott BogleDanielle Marie BradshawJohn Dewey BrumbaughRobert Allan BuckenhamThomas Edward ClancyNicole Alayne ClarkKent Evan ClayAndrew William ClementiAmanda Star ColgateScott Robert ColstonKatie Ellis CooperArlen Brent CopenhaverTeresa Marie Cortese-DanileVictoria Brooke CraftHeather Nicole CreechLindsay Amanda CreechCarl David CroninCorey Phillip DaltonDjhoanna Castillo De GuzmanJennifer Lynn DealBrad William DeAngeloStephen Lawrence DemaineChristopher James DevallChinenye Nneamaka DikeThomas Allen DobbinsRanju DograStephen Alan Dunn, Jr. Derek Douglas ElenbaasKasey Jane ElswickBrian James FishbackTravis Patrick FixCaroline Marie FlowersAnthony Neal FoglemanJustin FrancisStaci Doran GinsburgRebecca Lynn GolonkaZhu GongBenjamin Ross GoodwinMeghan Elizabeth GrahamCharles Caldwell Burke GullettePatrick John Gutierrez

Rebecca Leigh HallBrittiny Mary HammAnne Austin HampshireLincoln Hanson HampshireAshley Elizabeth Hare MasseyJohn Clark HensonCaroline Elizabeth HodginJoshua Scott HolleyMichele Ann HoustonFraleane Holt HudsonJon Eric HudsonAllison Hunt JacksonBarrett Massey JenkinsAdam David KipenMichael Gregory KleffnerJeffrey Ryan KocanAaron Reuben KolkoTina Louise LanciottiTimothy Paul Lavender, IIMichael Martin LembergAdam Mark LeonardKathleen Sue LewisKe LiJoseph Eric LinzEmily Corine LittlefieldMeredith McCallum LongJeffrey Lawrence LucasWilliam Dean MacMinnChristina Sorensen MallardIrina Sergeyevna MartinsonChristopher John MatthewsCheryl Hauser McCormickKristen Marie McDonaldJonathan Robert McGinnisMargaret Evalayne McGuireSilvia Hunziker McKennaPatrick Michael MilburnAndrew John Miles, Jr. James Spurgeon MillerDavid Adam MizeCindy MoralesMatthew Davenport MosbyJillian Faith MuellerSamantha Georgiana MwangiChristina Elizabeth NewmanTimothy John NicodemusAlbertina NordhRyan Christian O'Callaghan

Hilary Hodges OttJordan Kyle OvercashShalini Bantwal PaiGiacomo PanizzoloRobert PattersonMeredith Magyar PaulTracy Marie PetersonDrew Parson PhillipsEmily Catherine PlaucheSarah Catherine PlunkettMichael Bryant PortisLinda Ann QuickJeffrey Ryan RabinovichJeffrey Norman RapagliaJason Lee RedinboChristopher Michael RezendesChristopher Shane RhodesJustin Phillip RiggsBrendan John RobertsJonathan Andrew RobinsonJerome M. SchwartzAmy Renee SenoglesJamie Darlene SheppardCorbin Thomas ShiveBenjamin Thomas SinclairJyoti SinghCynthia Dale SpignerGregory Hunter SpragueJudith Irene StantonAlyssa Marie StarnesDavid William StonePieter Cornelis Swart, IIIJill Brooke TankersleyNicole Lynn TaylorSteven Patrick ThieleBrittany Nicole TippettTravis Wilson TuckerSteven Foster TwamleyRaul Andre Villamil-OteroWendy Renee WadsworthAndrew Rutherford WagnerCaroline Leffler WallingThompson Alexander WesterbergShauna Lee WhitenerAndrew Blake WilliamsNona Mitchell WorkmanDimitar Veselinov YordanovMichael William Zimmerman, Jr.

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Page 8: Firm Registration Renewal and Peer Review Compliance ... · audits, the peer reviewer con-ducted an engagement peer re-view rather than the full system review. 8. After the failure

North Carolina State Board of Certified Public Accountant Examiners8

State Board ofCPA ExaminersBoard Members

Michael H. Womble, CPAPresident, Eastover

Wm. Hunter Cook, CPAVice President, Charlotte

Jeffrey J. Truitt, Esq.Secretary-Treasurer, Raleigh

Murchison B. (Bo) Biggs, CPAMember, Lumberton

Cynthia B, Brown, CPAMember, Charlotte

Justin C. BurgessMember, Wilmington

George W. Rohe, CPAMember, Charlotte

StaffExecutive Director

Robert N. Brooks

Deputy DirectorDavid R. Nance, CPA

Staff AttorneyFrank X. Trainor, III, Esq.

Legal CounselNoel L. Allen, Esq.

Administrative ServicesFelecia F. Ashe

Vanessia L. Willett

CommunicationsLisa R. Hearne, Manager

ExaminationsPhyllis W. Elliott

LicensingBuck Winslow, Manager

Alice Grigsby

Cammie Emery

Professional StandardsMary Beth Britt

Jean Marie Small

Kayla White

North Carolina State Board ofCertified Public Accountant ExaminersPO Box 12827Raleigh NC 27605-2827

PRSRT STDUS Postage PAID

Greensboro, NCPermit No. 821

Notice of Address Change

Pursuant to 21 NCAC 08J .0107, all certificate holders & CPA firms shall notify the Board in writing within 30 days of any change in home address & phone number; CPA firm address & phone number; business location & phone number; & email address.

Full Name:

Certificate No.: Last 4 Digits of SSN:

Home Address:

City/State/Zip:

Home Phone: Home Fax:

Home Email:

Firm/Business Name:

Business Address:

City/State/Zip:

Business Phone: Business Fax:

Business Email:

Signature:

Date: Send mail to: Home Business

Mail form to: PO Box 12827, Raleigh, NC 27605Fax form to: (919) 733-4209

Please Print Legibly

23,000 copies of this document were printed in November 2015 at an estimated cost of $4,500 or approximately 20¢ per copy.

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